04 Mrudula Ice Cream Parlour

Exhibit 1
Mridula Ice-Cream Parlour

Schedule for Price Fixation
Rs.
A.
Purchase price (Rs./ Kg.)
B.
Estimated monthly expenses in Rs.

Details
Cashier's salary
600
Counter boys (2)
600
Rent
150
Electricity
400
Misc.expenses
210
C.
Expected average monthly volume (in Kgs.)
D.
Expected operting cost/kg. (B)/(C)
E.
Computation of price
Purchase price @
Operating cost @
Unit size
Rs.12/kg
65.3 ps/kg
gms.
Rs.
Rs.
50
0.60
0.03
Containers
cost/unit
Rs.
0.075
Total
cost/unit
Rs.
0.708
100
1.20
0.07
0.080
1.345
250
3.00
0.16
0.100
3.263
500
6.00
0.33
0.120
6.447
1000
12.00
0.65
0.160
12.813
Exhibit 2
Mridula Ice-Cream parlour
Analysis of sales during April
Unit-size
(gms)
50
Total weight
(kgs)
No.of orders
3,640
Total no.of units

4,687
100
2,200
3,130
313
250
720
1,640
410
500
340
1,000
500
1000
100
543
543
7,000
11,000
2,000
Total:
No. of orders
234
3640
2200
No. of units
Total Weight
4687
3130
234.35
Exhibit 3
313

Schedule for Price revision
(Based on Proper allocation)
Common Cost
Basis of Allocation
S.No.
50
gms.
100
gms.
Rs.
Rs.
1 Cashiers salary
2 Counter boys salary
No.of orders
312
189
No.of pieces sold
256
171
3 Rent
4 Electricity
Total weight
89
119
5 Misc expenses
6 Total (1 to 5)
Total weight
657
478
Total weight
7 Total weight (kgs)

8 Operating cost/kg.
234
313
2.806
1.528
Rs./piece
0.130
0.147
0.600
1.200
11 Containers (estimates)
12 Total cost/unit
0.075
0.080
0.805
1.427
13 110% of cost
14 Price (nearest 10 p)
0.886
1.570
0.900
1.600
Price per piece

0.80
3,744
(6/7) Rs./kg.
10 Purchase price/unit @ Rs.12/kg.
Exhibit 4
Income Statement for April
A.
Revenue
Product line
50 gms
100 gms
313
1.50
4,695
250 gms
410
3.60
5,904
500 gms
500
7.10
7,100
1000 gms
543
14.10
7,656
Total
B.
No. of Kgs
234
Less: Cost of raw material consumed

Purchase price
Gross profit
2000
2100
29,099
12.00
C.
Less: Operative expenses
Rs.
Cashiers salary
462
Counter boys salary
616
Rent
154
Electricity
440
Misc.Expenses
308
Packaging/Containers
Product line
50 gms
100 gms
No. of containers Cost per piece Total cost

4,687
0.075
351.53
3,130
0.080
250.40
250 gms
1,640
0.100
164.00
500 gms
1,000
0.120
120.00
543
0.160
86.88
1000 gms
Total operating expenses
D.
Profit Before Taxes
E.
Less: Estimated tax liability (40%)
F.
Profit After Taxes

Product Line
Revenues (Rs.)
Sales Price per piece
(gms)
(gms)
(gms)
50
100
250
0.80
1.50
3.60
4,680
3,130
1,640
3,744.00
4,695.00
5,904.00
Purchase Price @ Rs. 12/kg
0.60
1.20
3.00
Containers Cost/unit
0.08
0.08
0.10
Loss due to melting (5% per unit)
0.03
0.06
0.15
Total Cost/unit
0.71
1.34
3.25
0.10
0.16
0.35
1.90
1.60
1.40
444.6
500.8
Sales (in units)

Revenues (Rs.)
Variable cost
Contribution/unit
Contribution/kg
Rs.
Rs.
Total contribution
Fixed Costs (Actuals for June)
Counter boy's salary
574
Rent
Electricity
Misc Expenses
Profit Before Tax

(less) Tax
Profit After Tax
Rs.
12.00
1,960.00
3,000
65.33 paise
110% of cost Unit Price

Rs.
Rs.
0.778
0.80
1.480
1.50
3.590
3.60
7.091
7.10
14.095
14.10
720
340
100
7000
1640
1000
543
11000
410
500
543
2000.35
our
sion
ation)
250
gms.
500
gms.
1000
gms.
Rs.
Rs.
Rs.
Actual for
June
Rs.
62
29
89
55
30
462
616
156
190
206
902
307
274
244
1,980
410
500
543
2,000
0.749
0.547
0.450
0.990
0.198
0.303
0.519
3.000
6.000
12.000
0.100
0.120
0.160
3.298
6.423
12.679
3.623
7.065
13.947
3.600
7.100
13.900
Rs.
Rs.
29,099.30
25,200.00
3,899.30
1,980.00
972.81
2,952.81
946.49
378.60
567.90
(gms)
(gms)
500
1000
Total
7.10
14.10
1,000
543
7,100.00
7,656.30
6.00
12.00
0.12
0.16
0.30
0.60
6.42
12.76
26,172.28
0.68
1.34
2,927.02
1.36
680
29,099.30
1.34
727.62
2927.02
616.00
154.00
440.00
308.00
1,518.00
1,409.02
563.61
845.41
Exhibit 1
Schedule for Price Fixation
A.
B.
Purchase price (Rs./ Kg.)

Estimated monthly expenses in Rs.
Details
Cashier's salary
Counter boys (2)
Rent
Electricity
Misc.expenses
C. Expected average monthly volume (in Kgs.)
D. Expected operting cost/kg. (B)/(C)
E. Computation of price
Purchase price @
Operating cost
Unit size
Rs.12/kg
@ 65.3 ps/kg
gms.
Rs.
Rs.
50
0.60
0.03
100
1.20
0.07
250
3.00
0.16
500
6.00
0.33
1000
12.00
0.65
600
600
150
400
210
Containers
cost/unit
Rs.
0.075
0.080
0.100
0.120
0.160
Exhibit 2
Mridula Ice-Cream parlour
Analysis of sales during April
Unit-size
(gms)
50
100
250
500
1000
Total:
No.of orders
Total no.of units
3,640
4,687
2,200
3,130
720
1,640
340
1,000
100
543
7,000
11,000
Total weight
(kgs)
234.35
313.00
410.00
500.00
543.00
2,000.35
Total
cost/unit
Rs.
0.708
1.345
3.263
6.447
12.813
Exhibit 3
Schedule for Price revision
(Based on Proper allocation)
Common Cost
Basis of
50
100
S.No.
gms.
gms.
Allocation
Rs.
Rs.
1 Cashiers salary
240
No.of orders
145
2 Counter boys salary
No.of pieces sold
263
175
3 Rent
Total weight
4 Electricity
Total weight
106
141
5 Misc expenses
Total weight
6 Total (1 to 5)
609
461
7 Total weight (kgs)
234
313
(6/7) Rs./kg.
2.603
1.473
Rs./piece
0.130
0.147
10 Purchase price/unit @ Rs.12/kg.
0.600
1.200
11 Containers (estimates)
0.075
0.080
12 Total cost/unit
0.805
1.427
13 110% of cost
0.886
1.570
14 Price (nearest 10 p)
0.900
1.600
Exhibit 4
Income Statement for April
A.
B.
Revenue
Product line
No. of Kgs
50 gms
234
100 gms
313
250 gms
410
500 gms
500
1000 gms
543
Total
2000
Less: Cost of raw material consumed
Purchase price
2100
Gross profit
Price per piece

0.80
1.50
3.60
7.10
14.10
12.00
3,744
4,695
5,904
7,100
7,656
29,099
C.
D.
E.
F.
Less: Operative expenses

Cashiers salary
Counter boys salary
Rent
Electricity
Misc.Expenses
Packaging/Containers
Product line
50 gms
100 gms
250 gms
500 gms
1000 gms
Total operating expenses
Rs.
462
616
154
440
308
No. of containers Cost per piece Total cost
351.53
4,687
0.075
250.40
3,130
0.080
164.00
1,640
0.100
120.00
1,000
0.120
86.88
543
0.160
Profit Before Taxes

Less: Estimated tax liability (40%)
Profit After Taxes
12.00
1,960.00
3,000
65.33 paise
110% of
cost
Rs.
0.778
1.480
3.590
7.091
14.095
Unit
Price
Rs.
0.80
1.50
3.60
7.10
14.10
Parlour
evision
location)
250
gms.
Rs.
48
92
500
gms.
Rs.
22
56
185
225
245
902
325
410
0.793
0.198
3.000
0.100
3.298
3.623
3.600
303
500
0.606
0.303
6.000
0.120
6.423
7.065
7.100
282
543
0.519
0.519
12.000
0.160
12.679
13.947
13.900
1,980
2,000
0.990
Rs.
29,099.30
Rs.
25,200.00
3,899.30
1000
gms.
Rs.
Actual for
June
Rs.
7
462
30
616
1,980.00
972.81
2,952.81
946.49
378.60
567.90

04 Mrudula Ice Cream Parlour

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04 Mrudula Ice Cream Parlour

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Formats disponibles

Exhibit 1

Mridula Ice-Cream Parlour

Purchase price (Rs./ Kg.)

Estimated monthly expenses in Rs.

Counter boys (2)

Expected average monthly volume (in Kgs.)

Expected operting cost/kg. (B)/(C)

Total no.of units

Mridula Ice-Cream Parlour

No.of pieces sold

7 Total weight (kgs)

Price per piece

Less: Cost of raw material consumed

Less: Operative expenses

Counter boys salary

No. of containers Cost per piece Total cost

Profit Before Taxes

Less: Estimated tax liability (40%)

Profit After Taxes

Mridula Ice-Cream Parlour

Purchase Price @ Rs. 12/kg

Loss due to melting (5% per unit)

Sales (in units)

Profit Before Tax

110% of cost Unit Price

Purchase price (Rs./ Kg.)

Price per piece

Less: Operative expenses

Profit Before Taxes

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